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GST @12% applicable on unbranded pre-packaged namkeens & salted/flavoured potato chips

Case Name : In re Prajapati Keval Dineshbhai (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2022/54
Date of Judgement/Order : 30/12/2022
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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AAR cannot give ruling if applicant fails to submit type of activities to be carried out by him

Case Name : In re Universal Industrial Park (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2022/53
Date of Judgement/Order : 30/12/2022
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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Supply of Pencils Sharpener with Pencils is Mixed Supply

Case Name : In re Doms Industries Pvt. Ltd. (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2022/52
Date of Judgement/Order : 30/12/2022
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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Readily available food & beverages (not prepared in restaurant) not qualify as ‘restaurant services’

Case Name : In re Ridhi Enterprise (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2022/51
Date of Judgement/Order : 30/12/2022
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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Afforestation of plants by charitable trust is exempt from GST

Case Name : In re Vikas Centre For Development  (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2022/50
Date of Judgement/Order : 30/12/2022
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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No ruling by AAR if Applicant fails to submit sufficient documents

Case Name : In re Shivam Developer (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2022/49
Date of Judgement/Order : 30/12/2022
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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No GST exemption on Treated Water’ obtained from CETP

Case Name : In re Hojiwala Infrastructure Limited (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2022/48
Date of Judgement/Order : 30/12/2022
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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‘Treated Water’ obtained from CETP (classifiable under Chapter 2201)

Case Name : In re Palsana Enviro Protection Ltd (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2022/47
Date of Judgement/Order : 30/12/2022
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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GST is payable on forest permit fee under RCM: AAAR Telangana

Case Name : In re Singareni Collieries Company Limited (GST AAAR Telangana)
Appeal Number : Advance Ruling No. AAAR.Com/08/2022
Date of Judgement/Order : 30/12/2022
Related Assessment Year :
Courts : AAAR (544) AAR Telangana (164) Advance Rulings (3785)
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GST registration cancelled due to non-filing of returns to be restored on filing of returns along with the tax and penalty

Case Name : Immanuvel Dharmaraja Store Vs Appellate Deputy Commissioner (GST) (Madras High Court)
Appeal Number : W.P. (MD) No. 23179 of 2022
Date of Judgement/Order : 10/10/2022
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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